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Inflation Accounting: More Questions Than Answers
INFLATION ACCOUNTING
INFLATION ACCOUNTING
WHAT OTHER PEOPLE SAY The discussions on the limitations of historical cost accounting and the way forward has attracted comments, findings and suggestions from all angles including committees, researchers and standard setters. Early accounting scholars such as Solomon (1986) in his book “Making Accounting Policy” argued that neither the historical cost accounting information on financial position is relevant to the enterprise at the accounting date nor the income information fai...
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